Nielson Corp. sells its product for $6,600 per unit. Variable costs per unit are: manufacturing, $3,600, and selling and administrative, $75. Fixed costs are: $18,000 manufacturing overhead, and $24,000 selling and administrative. There was no beginning inventory at 1/1/18. Production was 20 units per year in 2018-2020. Sales were 20 units in 2018, 16 units in 2019, and 24 units in 2020. 1. Income under absorption costing for 2019 is A) $4,800. B) $8,400. C) $9,600. D) $13,200. 2. Income under variable costing for 2019 is A) $4,800. B) $8,400. C) $9,600. D) $13,200. MADE IN U.S.A. rspaperproducts.com